Tribunal held that residential house was purchased within two years from the date of transfer of original asset. Entitled to exemption.( AY.2012-13)
Rajiv Madhok v. ACIT (2020)80 ITR 427 184 ITD 378 ( Delhi) (Trib)
S.54F : Capital gains- Investment in a residential house -Purchased within two years from the date of transfer of original asset —Entitled to exemption [ S. 45 ]